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On the European Union VAT Proposals: The Superiority of Origin over Destination Taxation
Author(s) -
LOCKWOOD BEN,
MEZA DAVID,
MYLES GARETH
Publication year - 1995
Publication title -
fiscal studies
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.63
H-Index - 40
eISSN - 1475-5890
pISSN - 0143-5671
DOI - 10.1111/j.1475-5890.1995.tb00214.x
Subject(s) - citation , library science , european union , computer science , economics , economic policy
The completion of the European Union single market has rendered the previous system of destination taxation, in which exports were tax-exempt and then taxed at the importing country's rate, unsustainable due to the accompanying abolition of border controls.